GOLFLINKS SOFTWARE PARK (P) vs. DEPUTY COMMISSIONER OF

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ITA/699/2019HC KarnatakaKAHC01044415201922 January 2021Bench: SATISH CHANDRA SHARMA,V SRISHANANDA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The learned counsel for the appellant made a prayer for withdrawal of the appeal. The High Court allowed this prayer. Consequently, the appeal was dismissed as withdrawn. The court granted the appellant liberty to file a fresh appeal if the need arises in the future. No decision was made on the merits of the substantial questions of law that were intended to be formulated.

What were the facts?

The appellant, Golflinks Software Park (P) Limited, filed an appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Karnataka. The appeal was against a common order dated 10.05.2019 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No.335/BANG/2017. The assessment year in question is 2009-2010. The respondents are the Deputy Commissioner of Income-tax, Circle-11(3), Bangalore, and the Principal Commissioner of Income-tax, Bangalore. The appellant sought to formulate substantial questions of law and set aside the ITAT's order to the extent questioned.

What were the issues?

The primary issue was whether the High Court should formulate substantial questions of law arising from the ITAT's order dated 10.05.2019 in ITA No.335/BANG/2017 concerning assessment year 2009-2010. The appellant, represented by Sri. Suryanarayana T., sought to allow the appeal and set aside the ITAT's order. The respondents, represented by Sri. Aravind K.V., were the revenue authorities. The judgment does not record specific arguments made by either side regarding the merits of the case, as the appeal was withdrawn.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 22ND DAY OF JANUARY, 2021

PRESENT

THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA

AND

THE HON'BLE MR. JUSTICE V.SRISHANANDA

ITA NO.699/2019 BETWEEN:

GOLFLINKS SOFTWARE PARK (P) LIMITED 1ST FLOOR, EMBASSY POINT, 150 INFANTRY ROAD BANGALORE-560 001 PAN-AABCG7106K REPRESENTED HEREIN BY ITS AUTHORIZED REPRESENTATIVE MR.P.R.RAMAKRISHNAN

…APPELLANT

(BY SRI.SURYANARAYANA T., ADV.,)

AND:

1.

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-11(3)

BANGALORE

BMTC BUILDING

KORAMANGALA 6TH BLOCK

BENGALURU-560 085

2.

PRINCIPAL COMMISSIONER

OF INCOME-TAX, BANGALORE

BMTC BUILDING, KORAMANGALA 6TH BLOCK

BENGALURU-560 085 … RESPONDENTS

(BY SRI.ARAVIND K.V., ADV.,)

THIS APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 10/05/2019, PASSED IN ITA NO.335/BANG/2017, PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. (2) ALLOW THE APPEAL AND SET ASIDE THE COMMON ORDER OF THE TRIBUNAL DATED 10.05.2019 PASSED IN ITA NO.335/BANG/2017 (ANNEXURE-C), TO THE EXTENT QUESTIONED HEREIN ANNUAL YEAR 2009-2010 AND ETC.

THIS APPEAL COMING ON FOR ORDERS THIS DAY, SATISH CHANDRA SHARMA DELIVERED THE FOLLOWING:

JUDGMENT

Learned counsel for the appellant prays for withdrawal of the appeal.

The prayer is allowed.

The appeal is dismissed as withdrawn with a liberty to file fresh appeal if need arises in future.

Sd/- JUDGE

Sd/- JUDGE

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